Section 45-37-249.05 – Addition of Tax to Sales Price or Admission Fee.
Section 45-37-249.05 Addition of tax to sales price or admission fee. Each person engaging or continuing in a business subject to the sales taxes authorized to be levied by this part shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due […]
Section 45-37-249.06 – Taxes Constitute Debt.
Section 45-37-249.06 Taxes constitute debt. The taxes authorized to be levied by this part shall a due the county. Such taxes, together with any interest and penalties permitted by law, shall constitute and be secured by a lien upon the property of any person from whom the tax or taxes are due or that is […]